1099 Contractor in Georgia with a Alaska Client: Where Do You File?
Answer
One state, paid quarterly. Your services are performed in Georgia, which makes the income Georgia-source and Georgia-taxed; Alaska taxes no personal income at all. Set aside for Georgia estimated payments — no client withholds anything for you.
Last verified
Nothing is withheld from a 1099, so the tax that a W-2 employee never sees is money you are holding on someone else's behalf. In this pairing all of it belongs to Georgia, and none of it to Alaska.
What you file
- 1Quarterly estimated payments · Georgia
Make quarterly estimated payments to Georgia Department of Revenue — nothing is withheld from a 1099.
- 2Resident return · Georgia
File a Georgia resident return reporting your full self-employment income.
The two states, side by side
| Georgia | Alaska | |
|---|---|---|
| Taxes wages | Yes — flat | No |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Form 500 with Schedule 3 | Not applicable |
| Credit for other-state tax | Form 500 Schedule 2 | No income tax |
| Nonresident safe harbour | None published | Not applicable |
| Local income tax | No | No |
| Revenue department | Georgia Department of Revenue | Alaska Department of Revenue — Tax Division |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Alaska and working in Georgia gives:Client state only, if you work there.
Same two states, different situation
The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.
- W-2 commuter: Georgia → AlaskaHome state only
- Remote worker: Georgia → AlaskaHome state only
- Moved mid-year: Georgia → AlaskaOne part-year return — the state you left
Other Georgia pairs
Questions people actually ask
I live in Georgia and my client is in Alaska. Do I have to file a Alaska tax return?
One state, paid quarterly. Your services are performed in Georgia, which makes the income Georgia-source and Georgia-taxed; Alaska taxes no personal income at all. Set aside for Georgia estimated payments — no client withholds anything for you.
Do reciprocity agreements help a 1099 contractor?
No. Every state reciprocity agreement in the country is an arrangement about wage withholding between two revenue departments, and a 1099 has no withholding to switch off. Whether Georgia and Alaska hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.
How current is this?
The Georgia and Alaska rules on this page were last checked against Georgia Department of Revenue and Alaska Department of Revenue — Tax Division on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- Georgia Department of Revenue — individual income taxaccessed 2026-08-07
- Alaska Department of Revenue — Tax Division — individual income taxaccessed 2026-08-07